This presentation covers:
- UPEs to private companies and Div 7A
- (TD 2022/D1)
- Section 100A developments (Guardian's case; TR 2022/D1; PCG 2022/D1; TA 2022/1
- Disclaimers
- Court jurisdiction to explore vesting issues
- Consequences of trust vesting - TR 2018/6
- Settlements of trust
- Duty/CGT triggering events
- Extending the vesting date - or maybe not?
- Variation of trust deeds after vesting date (Re McGowan & Valentini Trusts [2021] VSC 154).